Description: A paper analyzing cause of death population statistics. Discussion of sources of reporting data with respect to both occupation at death and cause of death especially when there are multiple causes. In the present paper the writer attributes much of the confusion in medical literature on mortality trends to the emphases placed on coronary disease as a cause of death. However, regarding the group of diseases known on the North American Continent as cardiovascular-renal disease the author establishes that the medical and other professions do experience a definitely higher mortality from this disease. Followed by 2 discussion papers submitted

Description: This paper describes the process and methodology undertaken for the 1971 Canadian census and the life tables and geocoding which are created from the census.

Description: This paper presents an analysis indicating that an asset level of 50 to 105 percent of annual OASDI expenditures generally would be sufficient to cover the effects of adverse economic conditions for about 5 to 10 years. A discussion of this paper is included.

Description: Presentation of proposals that are designed to further improve actuarial education by anticipating educational needs based on future change in the nature of actuarial work. The paper is divided into three sections: I. Current and Past Education of Actuaries II. Actuaries as Customers for Education and III. The Future Educational Needs of Actuaries and How These Needs Might Be Implemented. Followed by several submitted discussion papers.

Description: This paper covers the 1969 amendments to the Income Tax Act of Canada, which radically altered the taxation of life insurance proceeds and life insurance companies. It also covers prior tax bases and the 1967 recommendations of the Royal Commission on Taxation upon which the 1969 amendments were based. Finally, it discusses the interrelationship of the taxation of the policyholders and the insurer, and it compares the tax treatment of stock vs. mutual companies, life and non-life insurers, and resident vs. non-resident business and insurers.

Description: This is a panel discussion about social insurance programs for health care in Canada and the United States and new developments in benefits and costs of the programs.

Description: This paper examines demographic and economic trends of the 1970's and suggests implications with regards to the life insurance industry. Some of the trends include changes in distribution of income, age, family size, inflation, population size, environmental instability and there is discussion of some of the underlying causes of these developments.

Description: Sequel to the author's paper The Taxation of Insurance in Canada, which was published in 1970 in Volume XXII of the Transactions. The first paper covered the history of insurance taxation in Canada through 1969, including a description of the radical changes that became effective that year as an early phase of tax reform, following the 1967 recommendations of the Royal Commission on Taxation. Further general tax reforms became effective in 1972, including the introduction of taxes on capital gains a number of clarifications and refinements were also enacted in 1973. The present paper outlines these general changes, with particular emphasis on their effect on insurance. Finally, a completely revised mathematical presentation of the taxation of insurance corporations is given, together with formulas and examples of the marginal taxation rates on various kinds of income and disbursement of such corporations. Followed by discussion papers submitted by 2 authors

Description: This paper is a review of H R 10 establishing tax deferred retirement plans - Keogh Plans- for the self employed.

Description: This paper reviews the recently published Canadian literature on changing Canadian demographic profiles and highlights the actuarial aspects of the information provided therein. Discussions of this paper are included.